Section 47, The Customs Tariff Ordinance

Yarn- (a) Of artificial silk or naturalsilk .. . (b) Of cotton ... ... .. . (c) Ofwool ... ... ... .. . Note: for the purpose of this item the term " yarn " shall not include yarns and threads for sewing, crocheting and embroidering. All edibles, groceries, provisions, condi~ ments and other articles ordinarily used as food for human consumption not in this schedule particularly enumerated or in the Second Schedule particularly exempted ... ... ... ... All other articles not in this schedule particularly enumerated or in the Second Schedule particularly exempted ... £ s. d, 15% ad 1 0 6 0 12 0 0 1 0 20%ad 0 17 0 1 14 6 0 16 0 0 0 6 0 0 6 0 1 6 10% ad 27!% ad SECOND SCHEDULE* As replaced by P.N. 112 of 1954 and amended by P.Ns. 103 of 1955; 1 and 75 of1956; 100 of1957; 84 and 132 of1958; and 55,122,123 and 188 ofl959.) TABLE OF ExEMPTIONS FROM IMPORT DuTY. 1. All appliances, such as artificial limbs, crutches, spectacles containing optical lenses (including the cases in which they are imported), and spare parts thereof which, in the opinion of the Comptroller of Customs, are for the relief of bodily disablements. 2. All goods imported in special circumstances with the approval of the Governor in Council but subject to such terms and conditions, if any, as he may think fit to impose. 3. All goods imported by- (a) The Governor or the Officer for the time being Administering the Government. (b) Boundary and other Special Commissioners and their assistants, and officers specially appointed for service generally in British West Africa whose duties require them to travel between the various British West African Possessions, for their private use when on duty within Sierra Leone. 4. All goods imported for the sole use of any mess or officer or member of the crew of any ships of Her Majesty's Navy on the Coast of Mrica upon proof being made to the satisfaction of the Comptroller of Customs that the same are bona fide imported for the sole use of any such mess, officer or member: Provided that no article of food or drink and no tobacco, cigarettes or matches shall be exempted from the payment of import duty unless it shall be shown to the satisfaction of the Comptroller of Customs that such articles of food or drink, tobacco, cigarettes or matches have been imported for consumption or use either in one of Her Majesty's ships or in premises ashore approved by the Governor in Council. 5. Articles imported by the British Council which the Comptroller of Customs is satisfied are for the use of the British Council, or for the benefit of the community or for presentation to local societies, but not including articles for resale or for the personal use of members of the said Council. 6. Paper, imported by the Protectorate Literacy Bureau, which the Comptroller of Customs is satisfied is for use by the Bureau solely for literacy campaigns and the production of books. 7. All goods (including household effects, furniture, and vehicles) imported for the official use of a Consulate of any foreign state, the personal use of a Consular Officer or employee of any foreign state or a member of his family forming part of his household: Provided that- (a) similar privileges of exemption are accorded to British Consular officers and employees in that state; and * For the convenience of importers, Customs Officers and others the items in this Schedule have been left with their original numbers, and have not been renumbered serially. 3144 Cap. 272] Customs Tariff (b) the goods are not imported as an accommodation to any other person or for sale, hire or any other commercial purpose: And provided further that where the goods are imported for the personal use of a foreign Consular Officer or employee or a member of his family forming part of his household, that foreign Consular Representative Officer or employee- (i) is not a British subject or a British protected person; (ii) is not engaged in private occupation for gain in Sierra Leone; and (iii) is in the permanent service of the Government of the foreign state or, if not in the permanent service thereof, was not resident in Sierra Leone at the commencement of his employment as a Consular Officer or employee of that state. 8. All goods officially imported by, or for the use of- (a) Her Majesty's troops; (b) Her Majesty's ships, or for any officer or member of the crew serving on one of Her Majesty's ships; (c) Any department of the Sierra Leone Government; (d) Her Majesty's Air Force; (e) The armed forces of any country the Government of which is allied to Her Majesty in any war in which Her Majesty may be engaged; (f) Any department of Her Majesty's Government, provided that they are not for sale and the Comptroller of Customs is satisfied that such goods are or will be a charge against the United Kingdom Treasury; (g) An individual or firm under contract to the Government, where such exemption from Customs duty forms part of the terms of the contract. Such goods shall include machinery, materials, plant, vehicles and rolling stock as approved in the contract by the Government and imported and purchased prior to clearing through the Customs: Provided that the said individual or firm shall pay Customs duty on all fuel and consumable stores imported by him, and also on all goods imported for use in connection with the contract but disposed of in Sierra Leone by him; (h) The West Mrican Institute for Oil Palm Research and the West African Institute for Cocoa Research; (i) The West Mrican Examinations Council. 9. All goods imported by, or on behalf of the Fourah Bay College Council, which the Comptroller of Customs is satisfied are for the use of Fourah Bay College, but not including- (a) goods for re-sale ; (b) foods, beverages, tobacco goods, toilet requisites, and any other goods which the Comptroller of Customs considers to be of a purely luxury nature, for the use of the staff and students; (c) petrol and kerosene ; (d) fuels and lubricants for use in vehicles; (e) animal feeding stuffs; (f) clothing. l 10. All goods directly imported for public purposes by any of the following local authorities- (a) any Tribal Authority; (b) any District Council; (c) the Freetown City Council; (d) the Rural Area Council; (e) the Sherbro Urban District Council. 11. All goods for the proper maintenance and treatment of patients in public hospitals, dispensaries and leper settlements operated and maintained by any Medical Mission or other institution, organisation or undertaking approved by the Governor in Council. 12. All materials and goods of every description imported into Sierra Leone by the Lords Commissioners of the Admiralty or any contractor employed either by them or by the Air Ministry which the Comptroller of Customs is satisfied are to be used solely in connection with the construction of any Admiralty or Air Ministry works. 13. (Deleted.) 14. All non-consumable goods such as furniture, plate, glass or cutlery, and any other goods whatsoever approved by the Governor in Council, when such non-consumable goods or such other goods are imported for the sole use of any mess or canteen, or garrison or regimental institute, belonging to officers or warrant officers, sergeants or rank and file of Her Majesty's Army, or the Sierra Leone Battalion Military Forces, and when it is certified by the officer commanding the corps having such mess or canteen, or garrison or regimental institute, that the same are imported solely for the use of any such mess or canteen, or garrison or regimental institute, and that they or any of them shall not be sold or applied for any purpose save as hereinbefore mentioned. 15. (Deleted.) 16. All non-consumable goods such as crockery, cutlery, kitchen utensils and any other goods whatsoever approved by the Governor in Council, when such non-consumable or other goods are imported for the sole use of the Canteen of the Young Men's Christian Association and which the Comptroller of Customs is satisfied will not be sold or applied for any purpose save as hereinbefore mentioned. 17. Animals and birds, living. 18. Anti-malarial oil mixtures. 19. Antiques, proved to the satisfaction of the Comptroller to be over one hundred years old and not i.ntended for sale or exchange. 20. Arms, accoutrements, equipment and uniform, the property of officers of Her Majesty's Army, Navy or Air Force, the Sierra Leone Military Forces or the Civil Service, or of any Colonial Force of constabulary, volunteers, or police, imported by such officers for their personal use as required by the regulations of their respective services. The professional robes of all officers of Her Majesty's Overseas Service who are barristers-at-law or advocates of the Scottish Bar. 3146 Cap. 272] Customs Tariff 21. Articles of equipment and uniform imported solely for the use of persons who are Boy Scouts or Girl Guides (including their respective officers) within the meaning of the Boy Scouts and Girl Guides Associations Ordinance: (Cap. 110}, or members of other similar associations, the constitution and objects of which have been approved by the Governor in Council. 22. Artificial poppies for sale in connection with Earl Haig's Fund for disabled soldiers. · 23. Bona fide gifts sent by post to Sierra Leone by members of the Sierra Leone armed forces serving overseas subject to such conditions as the Comptroller of Customs may specify in the Gazette. 24. Scholastic manufactures of the following types, accepted as such by the Comptroller of Customs, imported by or for the use of educational establishments which have been approved by the Director of Education- (i) stationery, printing and duplicating equipment; (ii) materials and equipment for handicrafts; (iii) furniture; (iv) chemicals and equipment for laboratories; (v) equipment for sport and games; (vi) musical instruments and accessories; (vii) visual and auditory teaching equipment e.g. models, projectures, screens, gramophones, recorders, disc, tape and wire recordings; (viii) equipment for domestic science and commercial subjects; (ix) equipment such as beds, mattresses, household linen, cutlery, crockery and kitchen utensils necessary for the maintenance of pupils who are boarders. 25. Buoys, chains, anchors and sinkers for mooring vessels. 26. Building manufactures of the following types, accepted as such by the Comptroller of Customs, imported by- (a) Educational establishments for the construction of schools, including staff residences forming an integral part of the grounds, offices or premises required for the running and efficient management of the school, the design and objects of which have been approved by the Director of Education; or (b) Medical Missions or other institutions, organisations or undertakings approved by the Governor in Council under item 11, for the construction of hospitals, dispensaries or leper settlements, including staff residences forming an integral part of the grounds, offices or premises required for the running and efficient management of the institution, the design and objects of which have been approved by the Director of Medical Services- (i) prefabricated structural work, including door and window frames of wood, steel, or other base metals; (ii) mild steel rods; (iii) wall and ceiling panels of asbestos-cement, beaver board and other fibres commonly known as " hardboard "; (iv) sanitary ware with the requisite prefabricated fittings and fixtures; (v) machinery and parts, plant, accessories (including cable) for the generation and distribution of electricity for consumption solely in the establishments described in paragraphs (a) and (b), and excluding shades, bulbs, cookers, fans, kettles, irons and other electrical appliances ; (vi) tiles and blocks for roofs, walls and floors. It shall be lawful for the Comptroller of Customs to demand the production of plans, specifications and quantity surveys in support of claims for exemption under this item. 27. Bullion and coins which are legal tender, and bank and currency notes. 28. Building materials of the following kinds: (a) cement, Portland and similar cements for building purposes; (b) corrugated sheets and ridgings, pipes, piping and tubes and fittings for water supply, drainage, etc., not including taps and cocks for domestic use ; (c) lumber, i.e. timber roughly sawn but not otherwise worked; (d) nails and washers. 29. Church furniture, ornaments and plate of non-consumable nature, sacramental wine and wafers, altar frontals, altar linen, and vestments proved to the satisfaction of the Comptroller of Customs to be imported solely for use during religious services. 30. Clothing imported immediately before embarkation, which the Comptroller of Customs is satisfied is intended for the importer's personal use on a voyage to a place outside the tropics. 31. Cups, medals, shields and other trophies proved to the satisfaction of the Comptroller of Customs to be specially imported as prizes-for competitions in racing, cricket, football, tennis, golf, shooting or any other form of sports or athletics, or at horticultural or agricultural exhibitions, or at musical festivals or contests: Provided that no advertisement shall be inscribed on or attached to any such article, and that this exemption shall not be extended to such goods when imported for purposes of trade. 32. Cylinders, iron or steel, in which gas under pressure is ordinarily and actually imported, but not including such gas. 33. Foodstuffs: (1) Butter and Butter substitutes; (la) Cabin bread; (2) Eggs, fresh; (3) Fish: (a) Dried, salted, smoked or pickled, not in tins, jars or bottles; (b) Fresh, not preserved in any way; (4) Flour, wheaten; (5) Fruits, fresh, not preserved in any way; (5a) Garri; (6) Infants', admitted as such by the Comptroller of Customs; 3148 Cap. 272] Customs Tariff (7) Meat: (a) Fresh, including game or poultry; (b) Pickled or salted, not canned or bottled; (8) Milk or cream, fresh, condensed or otherwise preserved; (9) Raw, British West Mrican; (10) Rice; (ll) Vegetables, fresh. 34. Filters and parts thereof and all appliances for the filtration of water. 35. Fire engines, fire extinguishers and fire-fighting apparatus, including accessories and spare parts but excluding spare parts for vehicles. 36. Fishing trawlers, fishing nets and gear therefor. 37. Fuel, lubricants and other consumable technical supplies imported in the tanks of private foreign registered aircraft not engaged in an air service approved by the Governor in Council, and the supply to similar aircraft of fuel, lubricants and other consumable technical products. 37 A. Gift parcels up to one hundred pounds in value imported for charitable purposes by Charitable Institutions passed as such by the Social Development Officer and to be distributed under arrangements approved by him. 38. Hackles, combs and carding for the dressing of piassava and textile fibres. 39. Ice. 40. Ice chests and refrigerators, and parts thereof. 41. Instruments and apparatus (scientific) which in the opinion of the Comptroller of Customs are imported exclusively for the purpose of surveying and prospecting. 42. Instruments, apparatus and appliances imported for educational purposes, scientific research or the professional use of medical practitioners or dentists, and not intended for sale or exchange. 43. (a) Aircraft and their component parts, all accessories and instruments necessary for the proper navigation of the aircraft and tools, machinery and equipment necessary for the repair and maintenance of such aircraft admitted as such by the Comptroller of Customs. (b) Fuel, lubricants and other consumable technical products, proved to the satisfaction of the Comptroller of Customs to be imported solely for use in the operation of aircraft: Provided that these exemptions shall apply only to air services approved by the Governor in Council. 44. Machinery and Plant- (a) Agricultural. (b) For use in connection with the preparation of, or prospecting for, any natural product of West Mrica, or the development of any industry in connection with such product. . (c) Accessories, appliances and parts which the Comptroller of Customs is satisfied are for use exclusively with any machinery detailed above. NoTES- (I) The term " machinery " means machines consisting of a combination of moving parts and mechanical elements which may be put in motion by physical or mechanical force, admitted as such by the Comptroller of Customs. (2) The term " plant " means the prefabricated fixtures, but not including buildings, admitted as such by the Comptroller of Customs. 45. (a) Medicines and drugs included in the current British Pharmacopoeia or the current British Pharmaceutical Codex, and any one of such medicines or drugs together with any one or more of the following substances: an excipient, a vehicle, a base, or a preservative, where any of such substances are necessary for the administration of such medicine or drug. (b) Such other medical preparations, drugs and surgical dressings as may be accepted by the Comptroller of Customs. 45A. (a) Medicines and drugs included in the current British Veterinary Codex. (b) Such other animal food preparations and supplements as may be accepted as such by the Comptroller of Customs. 46. Memorial tablets, memorial windows and tombstones, together with the necessary accessories. 46A. (Deleted.) 47. Oil- (a) Diesel gas, proved to the satisfaction of, the Comptroller of Customs to be imported, or cleared from a bonded warehouse, for the sole purpose of working iron ore deposits under and by virtue of the Agreement set out in the Schedule to the Tonkolili Agreement Ordinance (Cap. 202) as amended by the Agreement set out in the Schedule to the Tonkolili (Supplementary) Agreement Ordinance (Cap. 203). (b) Furnace, oil for use in oil-fired steam locomotives. (c) Fuel, landed in bond and later transferred to vessels engaged in the coastal trade by routes other than inland navigable waterways for use solely as bunker oil.